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Oversight of Child Protective Services Outside New York City (Follow-Up)

… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-follow

Chenango Forks Central School District – Financial Condition (2014M-98)

… the District is currently financially stable, relying on one-time revenues combined with decreasing revenues and … the level of unrestricted fund balance and reduce reliance on fund balance as a financing source, while continuing to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98

Bethpage Union Free School District – Leave Accruals (2015M-100)

… Purpose of Audit The purpose of our audit was to determine if the District’s … Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … audit findings directly to the Board on a regular basis. … Bay Shore Union Free School District Financial Condition and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

State Agencies Bulletin No. 344

… eligibility requirements relating to their annual income and family size. Eligible employees have the option of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-credit

XI.12.D Closing Contracts – XI. Procurement and Contract Management

… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with … applicable (see Section 11.E - Retainage of this Chapter, for additional information). In addition, State agencies may …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts

Town of Saranac – Town Clerk Operations (2019M-33)

… to available cash. Take appropriate action to recover any money due the Town. Annually audit, or cause to be audited, …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

Orange County Probation Department – Restitution Payments (S9-20-1)

… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Equine Health and Safety (Follow-Up)

… requirements. The Commission did not provide our office with a required 90-day response indicating any steps it had …

https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-follow

Canton Central School District – Financial Condition (2013M-287)

… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before … for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Henrietta Fire District – Financial Condition (2021M-27)

… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not … The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

East Irondequoit Central School District - Financial Management (2019M-28)

… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors … Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be … in order to properly bill the Federal Government for reimbursement. Guide to Financial Operations REV. 2/01/2022 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors … that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … the project level via the Project Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

V.3.I Class – V. Chart of Accounts (COA) Governance

… will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class will identify taxable and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Town of Richmondville – Administration of Grant Moneys (2013M-374)

… the developer has failed to do so. The Board relied on the developer’s consultants to prepare grant applications on its behalf and hired its own consultant to monitor the …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374

Village of Poquott – Justice Court Operations (2019M-214)

… complete report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The … On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a record of …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214